Yep it’s the same concept, regarding mail orders and internet orders.
This reminds me that some states ask you to pay tax on your out of state mail orders/internet purchases.
How many people actually file a tax return, on which they show they purchased a certain amount from out of state companies?? How would taxing authorities have any clue what you buy online?
My State government came after me for taxes on internet purchases. Of course, I was buying individual cartons of cigarettes, which probably put a target on my back. Stopped doing that because I didn't like being on the radar.